(Text for those without flash or javascript) Fulcrum's professionals are experienced CPAs, MBAs, ASAs, CFAs, affiliated professors and industry specialists Our expertise encompasses damages analysis, lost profit studies, business and intangible asset valuations, appraisals, fraud investigations, statistics, forensic economic analysis, royalty audits, strategic and market assessments, computer forensics, electronic discovery and analysis of computer data.

Firm Overview
Video

Fulcrum Library

Sarbanes-Oxley Whistleblower

Library Sections:

Expanded SEC Whistleblower Program Is Likely

We explain the proposed law, the IRS’s results with a similar program, and practical suggestions of what to do.

Small Public Companies Will Get No Further Reprieve From Internal Control Reporting

After years containing numerous delays, an additional six-month delay was granted. However, the new deadline is for real.

Ninth Circuit Reinstates More Lenient Standard For Whistleblower Protection

Because of the DOL's hostility to whistleblowers otherwise protected under Sarbanes-Oxley, the only real relief for employees has been through the district courts. Last week, the Ninth Circuit made its first ruling on the standard necessary for fired employees to claim protection under SOX’’s whistleblower provisions.

Nonprofit Organizations Now Need A Whistleblower Reporting Mechanism

DOL Rewrites The Whistleblower Provisions Of The Sarbanes-Oxley Act

DOL Rewrites Sox Whistleblower Provision to a New Employer-Friendly Standard

Of nearly a thousand complaints handled by the DOL, not a single employee has obtained relief. The only employee who had won his case just got overturned.

U.S. Supreme Court Makes Recovery By Whistleblower Plaintiffs More Difficult

Despite the government’s opposition to the limitation, the U.S. Supreme Court said successful whistleblowers in False Claims Act litigation should sometimes not share in the recovery. This additional risk will certainly reduce the cases brought by such plaintiffs.

Fraud Study Says Whistleblowers Are The Most Common Means Of Identifying Fraud, But This Comes At A High Personal Cost When Whistleblower Anonymity Is Not Maintained

A study released last week covered the largest 230 public company frauds between 1996 and 2004. Like every similar study before it, the report concludes that whistleblowers are the best and most common means of learning the truth. But, the study also shows the painful process that non-anonymous whistleblowers have endured.

Handling Whistleblowers is Tricky

There are hidden complexities in the implementation of a seemingly simple provision of the Sarbanes-Oxley Act ("SOX"). Because of this hidden complexity, many companies have done little to address its provisions.

Whistleblower Systems Best Practices

A whistleblower hotline is probably the easiest and least expensive means available to improve corporate governance. Waste, fraud, and the abuse of authority can all be combated by having an independent reporting mechanism that uses employees to report malfeasance.

Fraud Survey Highlights the Value of Whistleblower Systems

Wilmer Cutler & Pickering and PriceWaterhouseCoopers recently released a survey that analyzes economic crimes caused by internal corporate fraud.

SOX Whistleblower Claims Have Been Resolved in Employers' Favor...But This May Change

Sarbanes-Oxley (SOX) section 301(4) requires public companies to institute procedures to collect, retain and resolve complaints from employee's and other whistleblowers.

Regulators are Talking with Your Client's Employees

Most legal advisors suggest that this process be at least initially handled by an independent party, Nevertheless, many companies faced with the high cost of other Sarbanes-Oxley compliance, avoid the relatively minor cost of using an outside party in this area.